Colorado DTC compliance

Compliance reference

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_expiration_anchor

  Single source

  anniversary

• permit_fee_usd

  Single source

  100

• permit_required

  Cross-source verified

  true

• common_carrier_allowed

  Cross-source verified

  true

• permit_term_years

  Single source

  1

• reporting_frequency

  Cross-source verified

  monthly

• reporting_frequency_threshold_gallons

  Cross-source verified

  0

• age_verification_required

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_winery_per_year

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Colo. Rev. Stat. §44-3-104 Wine; requires winery direct shipper’s permit Direct Shipping License or Permit: Colo. Rev. Stat. §12-47-104 (1)(a) The holder of a winery direct shipper's permit may sell and deliver wine that is produced or bottled by the permittee to a personal consumer located in Colorado. (b) The holder of a winery direct shipper's permit may not sell or ship wine to a minor, as defined in §2-4-401(6). (2) A winery direct shipper's permit may be issued to only a person who applies for such permit to the state licensing authority and who: (a) Operates a winery located in the United States and holds all state and federal licenses, permits, or both, necessary to operate the winery, including the federal winemaker's and blender's basic permit; (b) Expressly submits to personal jurisdiction in Colorado state and federal courts for civil, criminal, and administrative proceedings and expressly submits to venue in the city and county of Denver, Colo., as proper venue for any proceedings that may be initiated by or against the state licensing authority; and (c) Except as provided in §§44-3-402(1) and 44-3-407(3), does not directly or indirectly have any financial interest in a Colorado wholesaler or retailer licensed pursuant to §44-3-407, §44-3-409, or §44-3-410. (3)(a) All wine sold or shipped by the holder of a winery direct shipper's permit shall be in a package that is clearly and conspicuously labeled, showing that: (I) The package contains wine; and (II) The package may be delivered only to a person who is 21 years of age or older. (b) Wine sold or shipped by a holder of a winery direct shipper's permit may not be delivered to any person other than: (I) The person who purchased the wine; (II) A recipient designated in advance by such purchaser; or (III) A person who is 21 years of age or older. (c) Wine may be delivered only to a person who is 21 years of age or older after the person accepting the package: (I) Presents valid proof of identity and age; and (II) Personally signs a receipt acknowledging delivery of the package. (4) The holder of a winery direct shipper's permit shall maintain records of all sales and deliveries made under the permit in accordance with §44-3-701. (5) A personal consumer purchasing wine from the holder of a winery direct shipper's permit may not resell the wine. (6) The state licensing authority may adopt rules and forms necessary to implement this section. Colo. Rev. Stat. §44-3-403 (2) A limited winery licensee is authorized: (b) To sell vinous liquors of its own manufacture within this state at wholesale, at retail, or to personal consumers, including, if the limited winery also has received a winery direct shipper's permit under §44-3-104, sales to be delivered by common carrier or by the limited winery licensee to personal consumers in accordance with all requirements in §44-3-104.

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.